Boshoef: what changed
What changed
Boshoef
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€31,870
2024 · €45,492-€13,621
Equity
€304,790
2024 · €272,920+€31,870
Cash
€3,846
2024 · €9,987-€6,141
Balance sheet total
€2.4m
2024 · €1.8m+€657,858
Largest movements
Assets
- Receivables within one year +€749,084
up €749,084 (+2,594%), from €28,881 to €777,965
of which Other amounts receivable: +€750,334
- Tangible fixed assets -€83,616
down €83,616 (-4.8%), from €1.7m to €1.6m
of which Land and buildings: -€69,415
Equity and liabilities
- Debts after one year +€863,962
up €863,962 (+157%), from €551,674 to €1.4m
- Other debts -€230,798
down €230,798 (-33.4%), from €691,998 to €461,200
- Reserves +€31,870
up €31,870 (+12.4%), from €257,920 to €289,790
of which Distributable reserves: +€25,334
Income statement
- Financial charges +€23,261
up €23,261 (+70.4%), from €33,040 to €56,301
- Depreciation -€12,894
down €12,894 (-12.8%), from €100,993 to €88,099
- Gross operating margin -€7,229
down €7,229 (-3.4%), from €211,368 to €204,140
- Taxes -€4,229
down €4,229 (-27.8%), from €15,231 to €11,002
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€45,492
Gross operating margin
-€7,229
Depreciation
+€12,894
Other operating charges
-€251
Financial income
-€4
Financial charges
-€23,261
Taxes
+€4,229
Result 2025
€31,870
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€870,528
Investment
-€4,483
Financing
+€868,869
Cash 2024
€9,987
From operations (derived)
-€870,528
Net result for the year
+€31,870
Depreciation
+€88,099
Receivables within one year
-€749,084
Smaller working-capital items
-€68
Trade debts
-€10,547
Other debts
-€230,798
Investment (derived)
-€4,483
Investment in fixed assets (net)
-€4,483
Financing
+€868,869
Debts after one year
+€863,962
Current portion of long-term debt
+€4,907
Cash 2025
€3,846
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,770,762 | €2,428,620 | +€657,858 | +37.2% |
| Fixed assets | 21/28 | €1,729,860 | €1,646,244 | -€83,616 | -4.8% |
| Tangible fixed assets | 22/27 | €1,729,860 | €1,646,244 | -€83,616 | -4.8% |
| Land and buildings | 22 | €1,678,251 | €1,608,836 | -€69,415 | -4.1% |
| Plant, machinery and equipment | 23 | €1,126 | €2,857 | +€1,731 | +154% |
| Furniture and vehicles | 24 | €50,483 | €34,551 | -€15,932 | -31.6% |
| Current assets | 29/58 | €40,901 | €782,376 | +€741,474 | +1,813% |
| Amounts receivable within one year | 40/41 | €28,881 | €777,965 | +€749,084 | +2,594% |
| Trade receivables | 40 | €27,665 | €26,415 | -€1,250 | -4.5% |
| Other amounts receivable | 41 | €1,216 | €751,550 | +€750,334 | +61,694% |
| Cash at bank and in hand | 54/58 | €9,987 | €3,846 | -€6,141 | -61.5% |
| Deferred charges and accrued income | 490/1 | €2,033 | €564 | -€1,469 | -72.2% |
| Total equity and liabilities | 10/49 | €1,770,762 | €2,428,620 | +€657,858 | +37.2% |
| Equity | 10/15 | €272,920 | €304,790 | +€31,870 | +11.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €257,920 | €289,790 | +€31,870 | +12.4% |
| Tax-exempt reserves | 132 | €22,933 | €29,470 | +€6,537 | +28.5% |
| Distributable reserves | 133 | €234,986 | €260,320 | +€25,334 | +10.8% |
| Amounts payable | 17/49 | €1,497,842 | €2,123,829 | +€625,988 | +41.8% |
| Amounts payable after more than one year | 17 | €551,674 | €1,415,637 | +€863,962 | +157% |
| Financial debts | 170/4 | €551,674 | €1,415,637 | +€863,962 | +157% |
| Amounts payable within one year | 42/48 | €946,167 | €708,193 | -€237,975 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €146,270 | €151,177 | +€4,907 | +3.4% |
| Trade debts | 44 | €95,587 | €85,040 | -€10,547 | -11.0% |
| Suppliers | 440/4 | €95,587 | €85,040 | -€10,547 | -11.0% |
| Taxes, remuneration and social security | 45 | €12,311 | €10,775 | -€1,536 | -12.5% |
| Taxes | 450/3 | €12,311 | €10,775 | -€1,536 | -12.5% |
| Other amounts payable | 47/48 | €691,998 | €461,200 | -€230,798 | -33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,993 | €88,099 | -€12,894 | -12.8% |
| Other operating charges | 640/8 | €16,616 | €16,867 | +€251 | +1.5% |
| Gross operating margin | 9900 | €211,368 | €204,140 | -€7,229 | -3.4% |
| Operating profit (loss) | 9901 | €93,759 | €99,173 | +€5,414 | +5.8% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Non-recurring financial income | 76B | €4 | - | -€4 | |
| Financial charges | 65/66B | €33,040 | €56,301 | +€23,261 | +70.4% |
| Recurring financial charges | 65 | €33,040 | €56,301 | +€23,261 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | €60,723 | €42,873 | -€17,850 | -29.4% |
| Income taxes | 67/77 | €15,231 | €11,002 | -€4,229 | -27.8% |
| Profit (loss) for the period | 9904 | €45,492 | €31,870 | -€13,621 | -29.9% |
| Transfer to tax-exempt reserves | 689 | €22,933 | €6,537 | -€16,397 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,558 | €25,334 | +€2,776 | +12.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.